Court grants liberty to revenue for re-examination of assessment order, emphasizing obligation to address objections.

The court set aside the order and granted liberty to the revenue to re-examine the issue after duly considering the objections filed by the petitioner, in a challenge to a subsequent assessment under Sections 148 and 149 of the Income Tax Act, 1961. The court emphasized the Assessing Officer's obligation to pass a speaking order on objections raised by the petitioner, citing relevant precedents. This decision provided relief to the petitioner and ensured a fair assessment process.

---

---

Issues:
Challenge to subsequent assessment under Sections 148 and 149 of the Income Tax Act, 1961. Objections filed by assessee not considered before passing impugned order.

Analysis:
The petitioner challenged a subsequent assessment under Sections 148 and 149 of the Income Tax Act, 1961. The primary contention was that the objections filed by the assessee were not considered before the Assessing Officer passed the impugned order and issued a demand notice under Section 156 of the Act. The revenue claimed that the objections never reached the Assessing Officer, but the petitioner argued that the objections were duly uploaded on the revenue's portal, making the revenue's argument invalid.

The court noted that once the objections were uploaded on the revenue's portal, the revenue's argument about the objections not reaching the Assessing Officer would not hold. The petitioner's counsel cited precedents like "GKN Driveshafts (India) Ltd. vs. ITO (2003) 259 ITR 19 (SC)" and others, emphasizing that the Assessing Officer is obligated to pass a speaking order on the objections raised by the petitioner after providing an opportunity for a hearing.

Considering the arguments and precedents cited, the court set aside the order and granted liberty to the revenue to re-examine the issue after duly considering the objections filed by the petitioner. The petition was disposed of accordingly, providing relief to the petitioner and ensuring a fair process in the assessment proceedings.

---